The Common Consolidated Corporate Tax Base: A Desirable Alternative to a Flat EU Corporate Income Tax?
Journal
European Union; Netherlands
Bulletin for International Taxation 2011 (Volume 65), No. 4/5
In this article, the author considers the most relevant alternative to an EU corporate income tax, the Common Consolidated Corporate Tax Base (CCCTB). Specifically, he examines the theory and practicalities regarding the CCCTB, and other options that could resolve the problems encountered by companies doing business in the European Union.